Legal Services
Tax Litigation & Tax Controversy
We represent companies and business groups in disputes with tax authorities — from the tax-inspection stage through to the final resolution of the dispute.
Key facts
- 45 days — legal deadline for challenge
- HCCJ + all administrative courts
- €50M+ managed litigation value
- Pharma · Banking · Auto · Defence · Oil & Gas
€50M+
Cumulative value of cases handled
8+
Industries represented
HCCJ
Representation including the High Court of Cassation and Justice
100%
Focus on client interests
When the tax authorities challenge your position, who defends you matters
A tax audit or a tax assessment decision can put a company's liquidity and operations at risk. Additional tax obligations, interest and penalties can rise rapidly to a level that threatens the viability of the business.
Boian, Gaina & Associates SPARL provides specialized representation in tax litigation, including complex and high-stakes cases, with documented experience in sectors including pharma, banking, automotive, agri-business, insurance, oil & gas, and defence.
“Every tax case is, at its core, a business case. We understand that the goal is not merely to win a dispute, but to protect your company.”
Boian, Gaina & Associates SPARL
Services
What we cover
Support during tax audits
We support companies throughout the ANAF audit process — attending meetings with tax inspectors, drafting and reviewing responses to information requests, managing supporting documentation, and identifying potential issues early.
Administrative appeals (pre-litigation stage)
We file administrative challenges against tax assessment decisions and related administrative acts — the mandatory step before court proceedings. A well-built administrative challenge can resolve the dispute without litigation, faster and at lower cost.
Tax litigation before courts
We represent clients before all competent Romanian courts, including the High Court of Cassation and Justice. We have experience in VAT, corporate income tax, dividend tax, excise duties, and transfer pricing.
Suspension of enforcement proceedings
Where immediate enforcement of a tax claim would cause imminent harm, requesting suspension is a priority. We act swiftly to protect company assets during the course of the tax dispute.
Post-audit follow-up & penalty reduction
Where an audit has resulted in additional obligations, legal instruments exist to reduce penalties. We analyze each file to identify opportunities to reduce the total tax burden.
Payment rescheduling
We assist companies in obtaining payment rescheduling for current or historical tax obligations — procedures that, if correctly managed, can prevent account freezes and enforcement actions.
Track record
Documented Experience
Cases handled — cumulative values exceeding €50 million, across a wide range of industries.
EUR 13.5 Mln
Pharma
VAT litigation — tax assessment annulment
EUR 12.2 Mln
Banking
Tax litigation — corporate income tax
EUR 7.9 Mln
Automotive
Tax litigation — transfer pricing
EUR 7.5 Mln
Defence
Arbitration dispute
EUR 4.2 Mln
Agri-business
VAT litigations — multiple files
EUR 3.7 Mln
Agri-business
Commercial litigation with tax component
EUR 1.4 Mln
Insurance
Tax litigation
EUR 3.2 Mln
Oil & Gas
Complex excise duty litigations
Why Boian, Gaina & Associates
Genuine specialization
Our team built its tax litigation expertise at top Romanian law firms — not through generalist diversification.
We understand the business
We approach every case with an understanding of the economic impact — not just the ideal legal solution, but the best solution for your company.
Transparent communication
We explain the strategy, risks and costs from the outset. No surprises. No inaccessible legal language.
End-to-end dispute coverage
From the first audit notification to the final appeal before the HCCJ — we are with you throughout the entire process.
Frequently Asked Questions
- Q
How long do I have to challenge an ANAF decision?
The general deadline for an administrative challenge is 45 days from the communication of the tax assessment decision. This is a strict deadline — missing it means losing the right to challenge through administrative channels. Acting quickly is essential.
- Q
What happens if I do not contest and let the assessment become enforceable?
An unchallenged tax assessment becomes an enforcement title. ANAF can initiate enforcement proceedings: bank account seizures, third-party receivable attachments, and asset seizures. The cost of inaction is generally far higher than the cost of challenging.
- Q
Can you get involved mid-audit?
Yes. We can intervene at any stage — even if the tax audit is already underway. The earlier the involvement, the better, but intervention at any point adds value.
- Q
What are your fees for tax litigation?
Fee structure depends on the complexity of the file, the value in dispute, and the stage of the proceedings. We work with fixed, hourly, success-based, or combined fees. We ensure transparency and predictability regarding costs from the very start of the engagement.
Have you received a tax assessment or are you currently under audit?
The first step is a rapid assessment of your situation. Contact us — we respond the same day.